Forecasting cash flows


Lesson 1 Lesson 2 Lesson 3 Lesson 4 Lesson 5 Lesson 6 Lesson 7 End of Unit Test


home learning.jpg
Research business bank accounts - what advice would you offer to a small business regarding their banking when starting up

Starter (10 mins)

Cash flow - we all have it! Write 2 lists for the incoming and outgoing cash flow in YOUR life....
list.jpg



Key Words

Screen Shot 2013-11-21 at 12.05.21.png



Information (5 mins)

Cash Flow Forecasting

Part of the planning stage of a business is to produce cash flow forecast to give a prediction of how cash will flow I and out of the business in the future. This forecast will help the entrepreneur decide if the business is viable and identify any areas of weakness and plan action accordingly.

Cash Flow

Cash flow is the money going in and out of a business. It consists of inflows (money coming in) and outflows (money going out). The net cash flow is the inflow – outflow. Any business should keep copies of all receipts and invoices to properly account for their cash flow. Any business without sufficient cash flow will be unable to pay its bills/wages and will become insolvent.

external image image?w=445&h=331&rev=1&ac=1


Task (10 mins)

Create a cash flow diagram for a bouncy castle business


Information (5 Mins)


Cash Flow Forecasts
It is vital to plan ahead to make sure that a business will have sufficient cash to survive, the business may have good months and bad months. In the example below we see a start up business with a high initial stock cost and low ongoing costs, however this is a largely seasonal business and takings are higher in summer. external image Z82u6omvhe6XQeIIth4z5sWTR6Jhx54K5rhanpgTQpNRpc_0XgrlSADlZx8VRnSbe8_nKUufYXNisXg_iAvIZfP9bl_gO_bxPZVJ8371nGmZcR7GOhel

The cash flow forecast is -
  • part of the business plan
  • helps to show if action would need to be taken to avoid a cash crisis
  • can be used at the bank to help get a loan


Task (25 mins)

Create a cash flow spreadsheet for your bouncy castle business

Use the data below (starts in Jan)
Income
payments
150
40
80
40
220
60
275
80
1200
240
2100
980
3600
680
3400
920
2100
980
1300
260
960
180


960
1250
MRS EVANS SPREADSHEET


Assume you have an opening balance of 0
Formulas will only require a + or -

Plenary (5 mins)

How could the cash flow spreadsheet help with your business plan?